Elective deferrals (and for plan years beginning before January 1, 2002 employer matching contributions) will not be taken into account for the purpose of satisfying the minimum top-heavy contribution requirement. However, qualified nonelective contributions and employer matching contributions (for plan years beginning on or after January 1, 2002) may be taken into account for this purpose as provided in [Section 3.2(c) or 3.3(b)])], as appropriate.
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